Definicja item split

Division of the posting amount for a payment item among multiple Subject to Final Payment dates and/or value dates.

This means that the posting amount is not included as a whole amount in the available amount and/or interest calculation, but instead as partial amounts on different dates.

It can be useful to divide up payment items if a bank customer presents a check and the bank immediately credits the customer's account with the amount although it is not guaranteed that the check is covered. In this case, the bank can decide to record a partial amount in the Subject to Final Payment balance ("Subject to Final Payment Split"), and/or to initially not calculate interest for a partial amount.